Transaction Value of Imported Watches: Price Paid to Supplier Accepted Unless Special Circumstances in Section 14(1) or Rule 3 Apply.

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....Valuation of imported goods - watches - rejection of transaction value - in absence of any of the special circumstances indicated in Section 14(1) ibid read with Rule 3 of the Customs Valuation Rules, 2007, the price actually paid to the supplier shall be considered as the transaction value. - AT....